Electronic dissemination of financial reports on the World Wide Web is becoming ubiquitous for larger corporations in developed market economies. This form of reporting presents many challenges for the financial statement audit. It is critical that the audit profession proactively addresses...

This paper empirically investigates whether audit quality and audit fees differ for audit clients receiving positive media attention. Specifically, we use the Wall Street Journal's top 250 ranking of best-managed companies to investigate the impact of positive media attention. Employing a...

Governments, organizations and individuals around the world are paying increasing attention to climate change and carbon emissions. This paper argues that a new international assurance standard on carbon emissions disclosures is an appropriate response by the auditing and assurance profession to...